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    <title>2011 (9) TMI 494 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal determined that the appellants were distributors, not Clearing &amp;amp; Forwarding (C&amp;amp;F) agents, thereby setting aside the demand for service tax. The matter regarding the treatment of the amount collected as inclusive of service tax was remanded to the Commissioner for reconsideration. Additionally, the penalties imposed on the appellants were overturned due to their genuine belief in non-liability for service tax, with immediate payment made upon the issue being raised.</description>
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      <description>The Tribunal determined that the appellants were distributors, not Clearing &amp;amp; Forwarding (C&amp;amp;F) agents, thereby setting aside the demand for service tax. The matter regarding the treatment of the amount collected as inclusive of service tax was remanded to the Commissioner for reconsideration. Additionally, the penalties imposed on the appellants were overturned due to their genuine belief in non-liability for service tax, with immediate payment made upon the issue being raised.</description>
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